Form 8955-SSA is a tax form to report the participants who have previously left the company but still have a vested balance in the plan.

A codes are for employees who terminated in the year prior to the current plan year being tested and still have a vested balance in the plan as of the last day of the plan year being tested.

D codes are for employees that were previously reported as A codes and should be deleted from the record either for having removed all of their money from the plan, or for being rehired and therefore active in the plan again.

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